EIM23003 - Car benefit: exceptions

Sections 118 and 167 ITEPA 2003

There are various situations where no car benefit charge will arise in respect of a car that is made available to and actually used by an employee or director who is not in an excluded employment. These are where the car in question:

• is one that the employee is specifically prohibited from using for private purposes and which is not so used (see EIM23082), or
• satisfies all the conditions to be treated as a pooled car for tax purposes (see EIM23800 onwards)
• is used by a disabled employee and the conditions in EIM23600 onwards are met
• is an emergency vehicle and all the conditions at EIM23047 (including those at EIM23048) are met.